28984 Federal Register / Vol. 70, No.
96 / Thursday, May 19, 2005 / Notices
agency’s estimate of the burden of the
collection of information; (c) ways to
enhance the quality, utility, and clarity
of the information to be collected; (d)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
other forms of information technology;
and (e) estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: May 12, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–2493 Filed 5–18–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8814
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
8814, Parents’ Election To Report
Child’s Interest and Dividends.
DATES: Written comments should be
received on or before July 18, 2005 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to R. Joseph Durbala,
(202) 622–3634, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Parents’ Election To Report
Child’s Interest and Dividends.
OMB Number: 1545–1128.
Form Number: 8814.
VerDate jul<14>2003 22:14 May 18, 2005 Jkt 205001
Abstract: Form 8814 is used by
parents who elect to report the interest
and dividend income of their child
under age 14 on their own tax return. If
this election is made, the child is not
required to file a return.
Current Actions: There are no changes
being made to Form 8814 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,100,000.
Estimated Time Per Respondent: 1 hr.,
46 min.
Estimated Total Annual Burden
Hours: 1,470,467.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request For Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: May 11, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–2494 Filed 5–18–05; 8:45 am]
BILLING CODE 4830–01–P
PO 00000 Frm 00084 Fmt 4703 Sfmt 4703 E:\FR\FM\19MYN1.SGM
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2005–
24
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning
Revenue Procedure 2005–24, Waiver of
Spousal Election.
DATES: Written comments should be
received on or before July 18, 2005 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure should
be directed to R. Joseph Durbala at
Internal Revenue Service, room 6516,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3945, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Waiver of Spousal Election.
OMB Number: 1545–1936.
Revenue Procedure Number: Revenue
Procedure 2005–24.
Abstract: Revenue Procedure 2005–24
provides notice to a husband or wife
who has an interest in a Charitable
Remainder Annuity Trust (CRAT) under
section 664(d)(1) of the Internal
Revenue Code or Charitable Remainder
Unitrust (CRUT) under section 664(d)(2)
that was created by his or her spouse
where, under applicable state law, such
spouse has a right to receive an elective
share that could be satisfied with assets
of the CRAT or CRUT. In cases where
such a CRAT or CRUT is established
after the date that is ninety days after
the date this revenue procedure is
published in the IRB, the husband or
wife must waive the right to receive the
elective share in order for the CRAT or
CRUT to continue to qualify under
section 664(d)(1)(b) or (d)(2)(B).
19MYN1
 Federal Register / Vol. 70, No. 96 / Thursday, May 19, 2005 / Notices
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other for-
profit organizations, not-for-profit
institutions, and state, local or tribal
governments.
Estimated Number of Respondents:
100,000.
Estimated Time Per Respondent: 1
hour 30 minutes.
Estimated Total Annual Burden
Hours: 150,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: May 12, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–2495 Filed 5–18–05; 8:45 am]
BILLING CODE 4830–01–P
VerDate jul<14>2003 22:14 May 18, 2005 Jkt 205001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedures
2002–37, 2002–38, and 2002–39
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning
Revenue Procedures 2002–37, 2002–38,
2002–39, Changes in Periods of
Accounting.
DATES: Written comments should be
received on or before July 18, 2005 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of revenue procedures should be
directed to R. Joseph Durbala, (202)
622–3634, Internal Revenue Service,
room 6407, 1111 Constitution Avenue
NW., Washington, DC 20224, or through
the internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Changes in Periods of
Accounting.
OMB Number: 1545–1786.
Revenue Procedure Numbers:
Revenue Procedures 2002–37, 2002–38,
and 2002–39.
Abstract: Revenue Procedures 2002–
37, 2002–38, and 2002–39, provide the
comprehensive administrative rules and
guidance, for affected taxpayers
adopting, changing, or retaining annual
accounting periods, for federal income
tax purposes. In order to determine
whether a taxpayer has properly
adopted, changed to, or retained an
annual accounting period, certain
information regarding the taxpayer’s
qualification for and use of the
requested annual accounting period is
required. The revenue procedures
request the information necessary to
make that determination when the
information is not otherwise available.
PO 00000 Frm 00085 Fmt 4703 Sfmt 4703 E:\FR\FM\19MYN1.SGM
28985
Current Actions: There are no changes
being made to these revenue procedures
at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other for-
profit organization, individuals, not-for-
profit institutions and farms.
Estimated Number of Respondents:
800.
Estimated Average Time Per
Respondent: 53 minutes.
Estimated Total Annual Burden
Hours: 700.
Also, the burden is reflected in the
burdens of Forms 1128 and 2553.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Request For Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record.
Comments are invited on: (a) Whether
the collection of information is
necessary for the proper performance of
the functions of the agency, including
whether the information shall have
practical utility; (b) the accuracy of the
agency’s estimate of the burden of the
collection of information; (c) ways to
enhance the quality, utility, and clarity
of the information to be collected; (d)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
other forms of information technology;
and (e) estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: May 13, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–2496 Filed 5–18–05; 8:45 am]
BILLING CODE 4830–01–P
19MYN1